Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    December 31, 2012   Case LawsIncome Tax
    Assessing Officer Cannot Disallow Partner Remuneration Within Limit of Section 40(b)(v) for Being Excessive.
    December 31, 2012   Case LawsIncome Tax
    Tribunal Condones Appeal Delay Due to Adequate Explanation, Allows Fresh Appeal Against Commissioner's Order.
    December 31, 2012   Case LawsIncome Tax
    UPS Depreciation Qualifies as 'Automatic Voltage Controller,' Eligible for 100% Depreciation Claim.
    December 31, 2012   Case LawsIncome Tax
    Section 245: Taxpayer Must Receive Notice and Hearing Before Refund Adjustment Against Demand for Fairness.
    December 31, 2012   Case LawsIncome Tax
    Agricultural land sale remains tax-exempt, regardless of future non-agricultural use by purchaser under Income Tax Act.
    December 31, 2012   Case LawsIncome Tax
    High Court Rules Assessee Must Fully Adhere to Mercantile Accounting System After Temporary Hybrid Use During Transition.
    December 31, 2012   Case LawsIncome Tax
    Section 148 Notice Requires Valid "Reason to Believe"; Transfer Pricing Orders Alone Insufficient for Reassessment.
    December 31, 2012   Case LawsIncome Tax
    Court Recognizes Reasonable Cause for Loan Deposit Exceptions in Rural Areas u/s 273B of Income Tax Act.
    December 31, 2012   Case LawsIncome Tax
    Jewelry gifts with supporting evidence like gift certificates aren't considered unexplained investments under tax law.
    December 31, 2012   Case LawsIncome Tax
    Assessee Entitled to Apportioned Depreciation on Transferring B Unit to 100% Subsidiary u/s 32(1) of Income Tax Act.
    December 29, 2012   NotificationsIncome Tax
    Income Tax Deductions for Infrastructure Enterprises: Updates on Profits and Gains from Industrial Undertakings.
    December 27, 2012   Case LawsIncome Tax
    Court Rules Discounting Charges on Bills and Notes Not Taxable as Interest u/s 2(28A) of Income Tax Act.
    December 27, 2012   Case LawsIncome Tax
    Internet and Website Expenses Classified as Revenue, Impacting Tax Treatment Unlike Long-Term Capital Expenses.
    December 27, 2012   Case LawsIncome Tax
    Depreciation Denied: Compensation Received for Discarded Assets Excludes Them from Block for Non-Existing Business.
    December 26, 2012   Case LawsIncome Tax
    Court Rules Diagnostic Centers Not Industrial Undertakings for Tax Deductions u/s 80-IA; Legislative Change Needed.
    December 26, 2012   Case LawsIncome Tax
    Search Hardship Doesn't Extend Rights or Broaden Jurisdiction Under Article 226 in Search or Requisition Cases.
    December 26, 2012   Case LawsIncome Tax
    Commissioner of Income Tax (Appeals) Can Address Reopening of Assessment Issues in Pending Appeals.
    December 26, 2012   Case LawsIncome Tax
    Section 50C Inapplicable to Leasehold Transfers: Only Affects Ownership Rights for Capital Gains Valuation.
    December 26, 2012   Case LawsIncome Tax
    Software Sale Payments Classified as 'Royalty' u/s 195 of Income Tax Act Due to Copyright Transfer Rights.
    December 26, 2012   Case LawsIncome Tax
    CIT Applies Doctrine of Lifting the Veil u/s 263 for Accurate Tax Assessment in Revisionary Proceedings.
❮
❯
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Open Link
    Highlights
    All› Income Tax › Income Tax - 2012
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    December 31, 2012   Case Laws Income Tax
    Assessing Officer Cannot Disallow Partner Remuneration Within Limit of Section 40(b)(v) for Being Excessive.
    December 31, 2012   Case Laws Income Tax
    Tribunal Condones Appeal Delay Due to Adequate Explanation, Allows Fresh Appeal Against Commissioner's Order.
    December 31, 2012   Case Laws Income Tax
    UPS Depreciation Qualifies as 'Automatic Voltage Controller,' Eligible for 100% Depreciation Claim.
    December 31, 2012   Case Laws Income Tax
    Section 245: Taxpayer Must Receive Notice and Hearing Before Refund Adjustment Against Demand for Fairness.
    December 31, 2012   Case Laws Income Tax
    Agricultural land sale remains tax-exempt, regardless of future non-agricultural use by purchaser under Income Tax Act.
    December 31, 2012   Case Laws Income Tax
    High Court Rules Assessee Must Fully Adhere to Mercantile Accounting System After Temporary Hybrid Use During Transition.
    December 31, 2012   Case Laws Income Tax
    Section 148 Notice Requires Valid "Reason to Believe"; Transfer Pricing Orders Alone Insufficient for Reassessment.
    December 31, 2012   Case Laws Income Tax
    Court Recognizes Reasonable Cause for Loan Deposit Exceptions in Rural Areas u/s 273B of Income Tax Act.
    December 31, 2012   Case Laws Income Tax
    Jewelry gifts with supporting evidence like gift certificates aren't considered unexplained investments under tax law.
    December 31, 2012   Case Laws Income Tax
    Assessee Entitled to Apportioned Depreciation on Transferring B Unit to 100% Subsidiary u/s 32(1) of Income Tax Act.
    December 29, 2012   Notifications Income Tax
    Income Tax Deductions for Infrastructure Enterprises: Updates on Profits and Gains from Industrial Undertakings.
    December 27, 2012   Case Laws Income Tax
    Court Rules Discounting Charges on Bills and Notes Not Taxable as Interest u/s 2(28A) of Income Tax Act.
    December 27, 2012   Case Laws Income Tax
    Internet and Website Expenses Classified as Revenue, Impacting Tax Treatment Unlike Long-Term Capital Expenses.
    December 27, 2012   Case Laws Income Tax
    Depreciation Denied: Compensation Received for Discarded Assets Excludes Them from Block for Non-Existing Business.
    December 26, 2012   Case Laws Income Tax
    Court Rules Diagnostic Centers Not Industrial Undertakings for Tax Deductions u/s 80-IA; Legislative Change Needed.
    December 26, 2012   Case Laws Income Tax
    Search Hardship Doesn't Extend Rights or Broaden Jurisdiction Under Article 226 in Search or Requisition Cases.
    December 26, 2012   Case Laws Income Tax
    Commissioner of Income Tax (Appeals) Can Address Reopening of Assessment Issues in Pending Appeals.
    December 26, 2012   Case Laws Income Tax
    Section 50C Inapplicable to Leasehold Transfers: Only Affects Ownership Rights for Capital Gains Valuation.
    December 26, 2012   Case Laws Income Tax
    Software Sale Payments Classified as 'Royalty' u/s 195 of Income Tax Act Due to Copyright Transfer Rights.
    December 26, 2012   Case Laws Income Tax
    CIT Applies Doctrine of Lifting the Veil u/s 263 for Accurate Tax Assessment in Revisionary Proceedings.

    Highlights

    All› Income Tax › Income Tax - 2012
    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2012 › December, 2012 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Interest u/s 2(28A) - Taxability and TDS u/s 195 - discounting...

      Court Rules Discounting Charges on Bills and Notes Not Taxable as Interest u/s 2(28A) of Income Tax Act.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxDecember 27, 2012Case LawsHC
      Interest u/s 2(28A) - Taxability and TDS u/s 195 - discounting bills of exchange and promissory note - discounting charges did not amount to interest and was not subject to tax - HC
      View Source View

      Topics

      ActsIncome Tax
      Next ➔